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E-way Bill

The E-Way Bill is a critical component of GST. Read our Latest e way bill News and Updates, E-Way Bill Articles to know in detail about e way bill system, e way bill registration, the applicability of Electronic Way Bill (E Way Bill), Generation of E Way Bill Number, Validity of Eway bill etc

Latest Articles


E-Way Bill under GST: A Comprehensive Guide to Law, Compliance & Real-Life Issues

Goods and Services Tax : A complete guide to E-Way Bill provisions, covering generation rules, validity, and penalties. Learn how non-compliance—even pro...

April 1, 2026 1665 Views 0 comment Print

E-Way Bill Enforcement & Need for a Practical Mechanism to Protect Small Traders

Goods and Services Tax : Courts and CBIC clarifications state that minor clerical mistakes in e-way bills should not trigger detention under GST law. Such ...

March 14, 2026 759 Views 0 comment Print

When an E-Way Bill Expires During Export Transit Can GST Authorities Impose Huge Penalty?

Goods and Services Tax : The High Court held that imposing a large penalty for an expired E-way bill was unjustified when the goods were meant for export. ...

March 11, 2026 1044 Views 0 comment Print

Section 68 CGST: E-Way Bill Lapses, Roadside Detention & Judicial Pushback

Goods and Services Tax : Section 68 CGST – From E‑Way Bill Compliance to Road‑Side Detention: Law, Practice and Judicial Pushback Section 68 of the C...

February 24, 2026 1104 Views 0 comment Print

Computation of Threshold Limit for E-Way Bill Applicability – Inclusion of Tax, Freight & Insurance

Goods and Services Tax : This article explains how to compute threshold limit for e-way bill applicability, focusing on what constitutes consignment value ...

January 18, 2026 3795 Views 0 comment Print


Latest News


CAG Audit Report on GST E-Way Bill System

Goods and Services Tax : A CAG audit report on the GST E-Way Bill system reveals issues with tax compliance, revenue protection, and enforcement, with reco...

August 14, 2025 1623 Views 0 comment Print

E-Way Bill Portals Get Enhanced Interoperability

Goods and Services Tax : The NIC has enabled new criss-cross features between E-Way Bill portals 1 and 2, including Part B updates for Part A slips, extens...

August 12, 2025 3141 Views 1 comment Print

2FA Mandatory for e-Way Bill & e-Invoice from April 2025

Goods and Services Tax : From April 1, 2025, 2FA is mandatory for taxpayers and transporters using the e-Way Bill and e-Invoice systems. Learn about OTP a...

March 31, 2025 28173 Views 0 comment Print

E-Way Bill Updates: Key Validations Effective January 2025

Corporate Law : Goods and Services Tax (GST) e-Invoice System and API Developer’s Portal will implement new validations in the E-Waybill System ...

December 26, 2024 10254 Views 0 comment Print

Updates to E-Way Bill and E-Invoice Systems from from 1st January 2025

Goods and Services Tax : New updates to the E-Way Bill and E-Invoice systems, including mandatory MFA and restrictions on EWB generation and extension, eff...

December 20, 2024 31617 Views 0 comment Print


Latest Judiciary


Detention Order Quashed Due to Failure to Consider Taxpayer’s Reply on E-Way Bill Delay

Goods and Services Tax : The case involved detention of goods where the taxpayer cited vehicle breakdown as the cause of delay. The court quashed the order...

March 31, 2026 297 Views 0 comment Print

AAR Rejects Advance Ruling Application as E-Way Bill Queries Fall Outside Section 97 Scope

Goods and Services Tax : The Authority held that procedural questions on E-way bill generation are not covered under Section 97(2) of the CGST Act. The app...

March 21, 2026 249 Views 0 comment Print

E-Commerce Platform Not GTA Due to Absence of Consignment Note: AAR Tamilnadu

Goods and Services Tax : The issue was whether a digital transport platform qualifies as a GTA. The Authority held that absence of consignment note and tra...

March 21, 2026 2892 Views 0 comment Print

GST Detention Invalid as Invoice & E-Way Bill Were Properly Furnished Gujarat HC

Goods and Services Tax : F S Enterprise Vs State of Gujarat (Gujarat High Court) The Gujarat High Court disposed of multiple petitions through a common jud...

March 20, 2026 510 Views 0 comment Print

Goods Without E-Way Bill & Invoice from Suspended Supplier Justify Detention and Penalty

Goods and Services Tax : The High Court held that goods transported without an e-way bill and supported by an invalid invoice from a suspended supplier can...

March 20, 2026 1302 Views 0 comment Print


Latest Notifications


E-Way Bill Exemption for Motor Vehicle Road Testing in Maharashtra

Goods and Services Tax : The notification allows exemption from e-way bill for vehicles moved solely for testing purposes. It clarifies that non-supply tra...

March 13, 2026 474 Views 0 comment Print

Maharashtra E-way Bill Waiver for Vehicle Testing

Goods and Services Tax : Maharashtra grants Tata Motors Passenger Vehicles Ltd. an e-way bill waiver for road testing of vehicles, subject to specific docu...

June 18, 2025 1095 Views 0 comment Print

Introduction of Enhanced Inter-operable Services Between E-Way Bill Portals

Goods and Services Tax : GSTN introduces E-Way Bill 2.0 on July 1, 2025, for enhanced inter-operability, ensuring service continuity and cross-portal funct...

June 16, 2025 3420 Views 0 comment Print

Chhattisgarh GST Dept. Raises Intra-State E-way Bill Limit from April 01, 2025

Goods and Services Tax : Chhattisgarh GST Department raises e-way bill limit for intra-state goods movement; effective April 1, 2025. Limits vary by goods....

March 27, 2025 11766 Views 0 comment Print

Advisory: ENR-03 for Enrolment of Unregistered dealers on e-Way Bill Portal

Goods and Services Tax : The E-Way Bill system introduces Form ENR-03 for unregistered dealers to enrol and generate e-Way Bills using a unique Enrolment I...

February 15, 2025 5952 Views 1 comment Print


Record 7.12 Crores E-Way Bills in generated in March 2021

April 1, 2021 1116 Views 0 comment Print

7.12 Crores E-Way Bills in March-2021; Highest in a month during last three years A total of 180.34 Crores of e-Way Bills have been generated in last 3 years E-way Bill system helped government to facilitate monitoring of the movement of essential commodities and medical supplies, during lockdown necessitated by COVID-19 pandemic E-Way Bill System […]

Tax demand order alleging e-way bill reuse quashed by HC and termed it as perverse & erroneous

March 31, 2021 4422 Views 0 comment Print

The Hon’ble Allahabad High Court inM/s. Anandeshwar Traders v. State of UP [Writ Tax No. 503 of 2020 decided on January 18, 2021] held that the order demanding tax and penalty passed by Revenue under Section 129(3) of the Central Goods and Services Tax Act, 2017 (CGST Act) is contrary to the provisions of the […]

E-Way Bill limit increases to Rs. 1 Lakh in Rajasthan

March 30, 2021 51285 Views 0 comment Print

WEF 1st Day of April, 2021 Rajasthan Government increases E-Way Bill limit to Rs. 1 Lakh Where the movement commences and terminates within the State of Rajasthan without crossing the boundaries of the State of Rajasthan. It is further provided that new 1 Lakh limit will apply to Any Goods except all type of Tobacco […]

e-Way Bill – 3 Updates from 17th March 2021

March 18, 2021 49428 Views 19 comments Print

 Latest Updates: 17/03/2021 1. e-Way Bill cannot be generated with only SAC codes(99) for Services, minimum one HSN code belonging to Goods is mandatory. 2. Vehicle type ODC is provisioned for transport mode ‘Ship’ 3. Transporters are provided with Report of e-Waybills based on assigned Date.

Inadvertent errors in E-way Bills- Detention of goods & Imposition of Penalty unsustainable

March 17, 2021 34761 Views 2 comments Print

It is common knowledge that there are sometimes inadvertent mistakes in E-way Bills accompanying the Tax Invoices leading to detention of the goods and imposition of heavy penalties. The common mistakes could be mistake in Vehicle number, mistake in delivery address or discrepancy in the date of invoice & E-way Bill etc. In such cases […]

Maximum Penalty of Rs. 1000 for Minor clerical error in E-way Bill

March 9, 2021 6885 Views 0 comment Print

Tirpthamoyee Aluminium Products Vs State of Tripura (High Court Tripura) According to the petitioner, due to a clerical error the distance from the place of origin to the ultimate destination i.e. from Howrah to Agartala, was shown as 470 Kms. instead of actual distance which was 1470 Kms. The petitioner would point out that as per […]

Confiscation order in Form GST MOV 11 passed: HC ask appellant to file appeal against final order of confiscation

March 5, 2021 3168 Views 0 comment Print

Sakul Nazar Mohmd Vs State of Gujarat (Gujrat High Court) Mr. Varis Isani, the learned counsel appearing for the writ applicant informs this Court that during the pendency of this writ application, the final order of confiscation in Form GST MOV 11 has already been passed. In that view of the matter, we relegate the […]

View e-Way Bill Blocking/Un-Blocking History

March 2, 2021 10026 Views 1 comment Print

A feature to view the e-Way bill blocking/un-blocking history of a tax payer is developed and is being rolled out. The feature is enabled at Pan India Level. It has the following interfaces to search the e-Way bill history of a tax payer.

E-way Bill – Value of Individual Bill or Aggregate of Bills- HC judgment Analysis

February 16, 2021 9306 Views 3 comments Print

An analysis on the Judgment of the Hon’ble High Court of Kerala in the case of Bon Cargos Private Limited Vs Assistant State Tax Officer, W.A. No. 1735/2020 and 1736/2020 Dated 21/12/2020 on the issue of Value of Invoice for E-Way bill. The general impression on this judgment is one to the effect that “E-Way […]

HC explains Limit of Rs. 50000 for E-way Bill- Single & Multiple Bill

February 12, 2021 83334 Views 4 comments Print

HC holds E-way Bill mandatory if aggregate value of consigned goods through multiple Bills exceed Rs.50,000/- although each individual Bill is below Rs. 50,000/- The Kerala High Court in the case of Bon Cargos Private Limited vs Union of India and Ors. in Writ Appeal No.1735 & 1736 of 2020 decided on 21-12-2020 has ruled  […]

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